Conditions for the transfer of funds. Organization and implementation of electronic money transfers

"Settlements and operational work in a commercial bank", 2012, N 4

The introduction in Russia last year of new legislation on the national payment system had the most significant impact not only on card payments and the acceptance of payments by individuals, as it might seem at first glance. The Regulation "On the rules for the transfer of funds", issued by the Bank of Russia at the end of June, applies to all forms and types of non-cash payments, including even checks and letters of credit that are far from NPS.

We are talking about Regulation of the Bank of Russia dated June 19, 2012 N 383-P (hereinafter - Regulation N 383-P), published in the Bulletin of the Bank of Russia on June 28, 2012 N 34.

The document entered into force after 10 days from the date of official publication, that is, July 9, 2012; some of its provisions shall enter into force at other times.

From the same date - July 9, 2012 - the main regulatory acts of the Bank of Russia that previously regulated non-cash payments are recognized as invalid:

Regulation of the Bank of Russia dated October 3, 2002 N 2-P "On non-cash payments in the Russian Federation" (hereinafter - Regulation N 2-P);
Bank of Russia Regulation No. 222-P dated 01.04.2003 "On the Procedure for Making Cashless Payments by Individuals in the Russian Federation" (hereinafter - Regulation No. 222-P).

Since these documents played a very important, if not fundamental, role in the activities of any Russian credit institution, we can safely say that changes in the legislation on cashless payments will require banks to carefully and scrupulously rework many internal provisions. In this case, it will be necessary to take into account the requirements not only of the new Regulation N 383-P, but also of all legislative and regulatory acts regulating the national payment system.

General provisions

As the name of the new document implies, its main subject is not cashless payments, but money transfers. However, upon closer examination, it turns out that various forms of cashless payments are also reflected in Regulation N 383-P. Which, in general, is logical, since the previously effective Regulations N 2-P and N 222-P are no longer valid, and the Bank of Russia has not issued other documents on non-cash payments.

Money transfers are carried out within the framework of the following forms of non-cash payments (clause 1.1 of Regulation N 383-P):

settlements by payment orders;
settlements under a letter of credit;
settlements by collection orders;
settlements by checks;
direct debit (settlements in the form of transfer of funds at the request of the recipient of funds);
settlements in the form of electronic money transfers.

The very first paragraph of Chap. 1 "General Provisions" the regulator introduces a new concept for the sphere of non-cash payments - an order to transfer funds. Such an order may be:

payers of funds;
recipients of funds;
collectors of funds (persons or bodies entitled, on the basis of the law, to present orders to the bank accounts of payers).

At the same time, recoverers of funds may be recipients of funds (and may, accordingly, not be).

The list of ways by which funds can be transferred through bank accounts or bypassing them looks rather unexpected. The regulator considered that transfers - a seemingly exclusively non-cash method of payment - may include elements of cash settlements, including:

debiting funds from bank accounts of payers and issuing cash to recipients of funds - individuals
acceptance of cash, order of the payer - an individual and crediting of funds to the bank account of the recipient of funds;
and even the acceptance of cash, the order of the payer - an individual and the issuance of cash to the recipient of funds - an individual.

In the latter case, obviously, non-cash payments are generally out of business.

The transfer of funds can be carried out in the "reverse sequence": first, the recipient's bank executes the order, and then the payer's bank reimburses the funds paid to the recipient in accordance with the agreement. Such a settlement scheme has traditionally been used in the past for settlements with uncovered (guaranteed) letters of credit.

The transfer of funds can be carried out with the participation of an intermediary bank that is not the payer's bank or the beneficiary's bank (also a widespread practice in settlements by letters of credit).

Internal documents

According to clause 1.8 of Regulation N 383-P, credit institutions must approve internal documents containing:

procedure for drawing up orders;
the procedure for performing the procedures for accepting for execution, revocation, return (cancellation) of orders;
order of execution of orders;
other provisions on the organization of activities of credit institutions for the transfer of funds.

These documents must be adopted within a year from the date of entry into force of Regulation N 383-P (clause 10.3).

Let us recall that earlier the Bank of Russia required its wards to have developed and approved rules for building the settlement system of a credit institution (Regulation No. 2-P), including various aspects of settlements with other credit institutions and its own divisions (branches).

So far, there has been no need to regulate relationships with customers in terms of non-cash payments. Except perhaps for the procedure and conditions for carrying out operations to transfer funds on behalf of individuals without opening a bank account, referred to in paragraph 1.2.2 of Regulation N 222-P.

In addition, the settlements (cash, non-cash) are included in the List of key issues related to the implementation of internal control, on which a credit institution must accept internal documents, approved by the Regulation of the Bank of Russia dated December 16, 2003 N 242-P "On the organization of internal control in credit organizations and banking groups.

In any case, banking methodologists and specialized specialists will have to, if not develop a completely new, then radically rework a package of internal documents that describe in detail the procedures for customer settlement services.

In addition, it will be necessary to make changes to standard agreements for settlement services, bank account agreements, bank deposit agreements, as well as to the bank's tariffs, as the names of many settlement operations will change.

Internal documents cannot contain provisions that contradict the law, including Regulation N 383-P; for some unknown reason, the regulator decided to put this obvious point in the form of a separate disclaimer.

Electronic money transfers

This is precisely the aspect of non-cash payments for which credit institutions will have to develop the regulatory framework practically from scratch.

This work should not even begin with a thorough study of the relevant sections of Regulation N 383-P, but with the Federal Law of June 27, 2011 N 161-FZ "On the National Payment System". It is this document that introduces the definition of the most important terms related to electronic money, as well as the basic rules for working with them. Regulation N 383-P practically does not add anything new to the requirements of the Law.

Banks can make transfers that include various conversions of EMF into traditional (cash, non-cash) money and vice versa, including:

money transfers through bank accounts;
money transfers without opening bank accounts.

In the first case, transfers are made by debiting funds from the payers' bank accounts and increasing the balance of the recipients' EMF.

In the second case - when making transfers without opening bank accounts (with the sender of the payment) - the following options are possible:

acceptance of cash, orders of the payer - an individual and an increase in the balance of the recipient's EMF;
reducing the balance of the payer's EMF and crediting funds to the bank account of the recipient of funds;
reduction of the balance of the payer's EMF and the issuance of cash to the recipient of funds - an individual;
decrease in the balance of the payer's EMF and increase in the balance of the payee's EMF.

Money Transfer Instructions

The Bank of Russia used the general term "instructions" to designate all documents on the basis of which credit institutions carry out money transfers.

The most common forms of orders are:

payment order;
collection order;
payment request;
payment order.

The listed forms of orders are applied within the framework of all forms of cashless payments specified in clause 1.1 of Regulation N 383-P.

The Annexes to Regulation N 383-P provide detailed descriptions and characteristics of the specified orders: List and description of their details, order forms, details numbers, as well as the Maximum number of characters in the details of orders drawn up in electronic form.

In addition to the four main forms of orders, other types of orders (let's call them "non-standard") can be used in banking practice, for which Regulation N 383-P does not establish a list of details and forms. Such orders:

are drawn up by senders of orders (customers, collectors of funds, banks) indicating the details established by the bank, allowing the bank to transfer funds;
are drawn up according to the forms established by the bank or the recipient of funds in agreement with the bank;
are applied within the framework of the forms of cashless payments provided for in clause 1.1 of Regulation N 383-P;
must contain the names of the orders that do not coincide with those listed above.

These rules, according to the methodologists of the Bank of Russia, apply:

to applications, notices, notices drawn up in cases provided for by Regulation N 383-P;
statements drawn up in accordance with federal law for the purpose of collecting funds;
instructions drawn up by a legal entity in electronic form or on paper to receive cash from a bank account of a legal entity in case of insufficient funds on its bank account.

In the latter case, perhaps, we are talking about the issuance of wages to employees of the organization if it has a file cabinet of unpaid documents. Such an "instruction", in contrast to a cash check (not to be confused with a settlement check!), The bank can place in the specified file cabinet until the necessary funds are received.

Thus, within the framework of a small assortment of existing forms of non-cash payments (there are only six of them), nothing can be used - except for the imagination of the parties involved in the process - an unlimited number of forms of orders.

If a credit institution uses "non-standard" orders in its activities, then their forms, details and the procedure for working with them must be approved by internal documents.

Orders can be drawn up both in electronic form (including using electronic means of payment) and on paper.

"Standard" orders (four main forms: payment orders, collection orders, payment requests, payment orders), as well as bank orders are settlement (payment) documents.

The question of whether a bank order is an order (a document the procedure for compiling and applying which is established by Bank of Russia Ordinance No. 2360-U of December 11, 2009 "On the procedure for compiling and applying a bank order" (hereinafter referred to as Ordinance No. 2360-U) is still open. Probably, it depends on the type of transaction: in some cases, a bank order can be just a settlement document drawn up on the basis of an order, and in others it can be an order itself. on money transfers.

Forms of "non-standard" orders on paper should not exceed an A4 sheet. If the form of such an order consists of several sheets, then each sheet is drawn up in the manner established by the bank, taking into account the requirements of Regulation N 383-P.

The number of copies of "non-standard" orders on paper is also set by the bank.

The credit institution itself may be the "order sender". The Bank of Russia has provided this possibility for the following situations:

debiting (crediting) funds from a bank account, if the bank is a recipient of funds (payer);
transfer of funds without opening a bank account, including transfer of electronic funds, if the bank is the recipient of funds.

It can be assumed that the order (and at the same time the settlement document) in these cases is a bank order.

Chapters 2 - 4 of Regulation N 383-P are devoted to transfer orders. They consider:

procedures for accepting orders for execution;
procedures for withdrawing orders;
procedures for the return (cancellation) of orders;
order of execution of orders;
specifics of the procedures for accepting for execution the instructions of the payment system participants;
procedures for the execution of orders and the procedure for their implementation.

It should be noted that the material of the indicated sections of Regulation N 383-P is an excellent preparation for the development on its basis of the relevant internal documents of the credit institution mentioned in clause 1.8.

We remind you that Ch. 3 "Peculiarities of the implementation of procedures for accepting for execution of orders of participants in the payment system" comes into force on January 1, 2013.

After a detailed description of the requirements for working with orders, the regulator proceeds to separate forms of non-cash payments. And here his style becomes much more concise - especially in comparison with the wording of the corresponding chapters of Regulation No. 2-P, which has sunk into oblivion.

However, the general concept of cashless payments remains virtually unchanged.

Settlements by payment orders

As before, when making payments by payment orders, the payer's bank undertakes to transfer funds to his, the payer's, bank account or without opening a bank account (for payers - individuals) to the recipient of funds specified in the payer's order.

A payment order can also be used to transfer funds from a deposit account, subject to the requirements established by federal law.

Like other types of orders, a payment order is drawn up, accepted for execution and executed in electronic form or on paper.

The period of validity of this document has not changed either: the payment order is still valid for submission to the bank within 10 calendar days from the date of its preparation.

If the payer is a bank, the transfer of funds to the bank account of the client - recipient of funds can be carried out by the bank on the basis of a bank order drawn up by it. At the same time, according to Regulation N 2360-U, the client's account must be opened in the same bank (internal transaction).

If we are talking about the transfer of funds without opening a bank account of the payer - an individual, then the corresponding order on paper should indicate:

details of the payer;
details of the recipient of funds;
bank details;
transfer amount;
purpose of payment.

Other information may also be indicated, established by the credit institution or the recipient of funds in agreement with the bank.

An order to transfer funds without opening a bank account of the payer - an individual can be drawn up in the form of an application.

The form of an instruction to transfer funds without opening a bank account of the payer - an individual on paper is established by the credit institution or the recipient of funds in agreement with the bank.

On the basis of an order to transfer funds without opening a bank account of the payer - an individual, a credit institution draws up a payment order.

All the nuances of filling in individual fields that were previously present in the main text of the provisions on cashless payments (Regulation N 222-P was especially guilty of this), are now set out in the Annexes to Regulation N 383-P. We recommend paying special attention to the rules for filling in the details "payer" and "recipient" of a payment order (as well as a collection order and a payment request) - lines 8 and 16 of Appendix 1 to Regulation N 383-P.

According to clause 5.8 of Regulation N 383-P, an order to transfer funds without opening a bank account of the payer - an individual, transmitted using an electronic means of payment, must contain information that allows you to identify the payer, recipient of funds, the amount of transfer and purpose of payment. Such a requirement, apparently, can make it illegal for some banks to accept funds for crediting them to card accounts of bank customers through cash-in ATMs without identifying the payer.

However, it is possible that banks will also have arguments in their defense: for example, the fact that the depositor of funds does not use a card - an electronic means of payment. To which the opposing (from the word "opposite") party will be able to object that the ATM itself is an electronic means of payment, because it is "a means or method that allows the client of the money transfer operator to compose, certify and transmit orders for the purpose of transferring money funds within the framework of the applicable forms of cashless payments using information and communication technologies, electronic media, including payment cards, as well as other technical devices. But that's a completely different story.

Based on the instructions of the payers - individuals, the credit institution may draw up a payment order for the total amount with the direction to the bank of the recipient of funds, the recipient of funds agreed with the bank of the recipient of funds, the recipient of funds by the register method or instructions of payers - individuals.

When making payments by payment orders, "non-standard" orders provided for in clause 1.11 of Regulation N 383-P may be applied. In this case, obviously, only the payment (settlement) document, drawn up on the basis of a "non-standard" order, is used.

Settlements under a letter of credit

Chapter 6 "Calculations under a letter of credit" is the largest in volume and detailed in content among the sections describing various forms of non-cash payments. In this article, we will not consider it in detail.

Of the innovations (in comparison with the invalid Regulation N 2-P), the following positions can be noted.

The transfer of a letter of credit, changes in the conditions of a letter of credit, applications, notices, notices and other exchange of information on a letter of credit can be carried out electronically using any means of communication that allow to reliably identify the sender. Of course, the exchange of information on paper is also allowed.

Upon receipt of a letter of credit, changes in the terms of a letter of credit, applications, notices, notices and other information on a letter of credit, the bank must comply with all procedures for accepting orders for execution provided for by the Bank of Russia and internal documents (Chapter 2 of Regulation N 383-P).

Details and form (on paper) of a letter of credit are established by the bank independently. The regulator establishes only a list of mandatory information that must be indicated in the letter of credit.

When executing an uncovered (guaranteed) letter of credit, the executing bank has the right not to execute the letter of credit until funds are received from the issuing bank, except for the case of confirmation of the letter of credit by the confirming bank.

The execution of the letter of credit is carried out by transferring funds by payment order of the executing bank to the bank account of the recipient of funds or by crediting the appropriate amount to the bank account of the recipient of funds in the executing bank.

Settlements by collection orders

Collection orders apply:

when making settlements for collection in cases stipulated by the contract;
in settlements on orders of creditors of funds.

The recipient of funds may be a bank, including the payer's bank.

The collection order is drawn up, presented, accepted for execution and executed in electronic form or on paper.

The use of collection orders for collection settlements is possible under certain conditions. So, in the bank account agreement between the payer and the payer's bank, the following conditions must be present:

on the debiting of funds from the payer's bank account and the submission by the payer to the payer's bank of information about the recipient of funds who has the right to present collection orders to the payer's bank account;
on the obligation of the payer and the main contract, including in cases provided for by federal law.

Thus, when a bank client has new counterparties and contracts that provide for settlements by collection orders, each time it will be necessary to conclude additional agreements to the bank account agreement (indicating in it information about the payer's obligation and the main agreement).

The right to submit collection orders to the payer's bank account can be confirmed by the recipient of funds by submitting relevant documents to the payer's bank. Which ones - should be negotiated between the payer of funds and his bank.

If the recipient of funds is the payer's bank, the condition for debiting funds from the payer's bank account may be stipulated by the bank account agreement and (or) another agreement between the payer's bank and the payer.

In this case, funds can be debited from the bank account of the paying client by the bank in accordance with the bank account agreement on the basis of a bank order (internal transaction).

For the purpose of executing a "non-standard" order of the collector of funds, which is not a collection order and presented directly to the payer's bank, the specified bank draws up a collection order.

The collection order of the recoverer of funds may be presented to the payer's bank through the bank of the recipient of funds.

The collection order presented through the bank of the recipient of funds is valid for submission to this bank within 10 calendar days from the date of its preparation.

The beneficiary's bank, which has accepted the collection order for the purpose of collecting funds, is obliged to present the collection order to the payer's bank. For some reason, the Bank of Russia does not specify the timing of such presentation.

When paying by collection orders, "non-standard" orders provided for in clause 1.11 of Regulation N 383-P can be used.

Payments by checks

With regard to this, quite exotic today, form of payment, the regulator was extremely laconic. Probably, it would be possible to do without this section in Regulation N 383-P, but you can’t throw out words from the Civil Code, so I had to comply.

As a result, checks got several paragraphs, on the basis of which a bank wishing to work with them can develop internal rules, practically without limiting their fantasies: checks are settled in accordance with federal law and an agreement; the check must contain details established by federal law, and may also contain details determined by the credit institution; the form of the check is established by the credit institution; the credit institution is obliged to verify the authenticity of the check, as well as that the bearer of the check is a person authorized by it; checks of credit institutions are used when transferring funds, except for the transfer of funds by the Bank of Russia.

There is not even a mention of whether the check can be issued electronically or only in paper form.

We add that the check in this case serves as an order, but not a settlement (payment) document. Based on the check presented for payment, the credit institution must form its settlement (payment order) or cash (cash order) document, thereby substantiating the movement of funds.

Direct debit

And in this section, the requirements of the Bank of Russia are set out quite briefly.

Settlements in the form of a transfer of funds at the request of the recipient of funds (direct debit) are carried out in the manner established by federal law, in accordance with the requirements of Ch. 1, 2 and 4 of Regulation N 383-P.

The recipient of funds may be a bank, including the payer's bank (for example, in the case when the borrower's debt on a loan in his bank is repaid by direct debit).

When making non-cash payments in the form of a transfer of funds, at the request of the recipient of funds, the following applies:

payment request;
other ("non-standard") order of the recipient of funds.

It should be noted that collection orders are not used for this method of payment, despite their external resemblance to payment requests.

Interestingly, the Bank of Russia did not indicate the need for the payer's bank to draw up a settlement document (payment request) upon receipt of a "non-standard" order for settlements by direct debit, as is provided for settlements by collection orders.

If the recipient of the funds is a bank, the debiting of funds from the bank account of the client-payer, if there is a pre-given acceptance of the payer, can be carried out by the bank in accordance with the bank account agreement on the basis of a bank order drawn up by the bank.

The payment request is drawn up, presented, accepted for execution and executed in electronic form or on paper.

A payment request may be submitted to the payer's bank through the beneficiary's bank or directly to the payer's bank.

A payment request submitted through the beneficiary's bank is valid for submission to the beneficiary's bank within 10 calendar days from the date of its preparation.

Conclusion

A new regulation of the Bank of Russia regulating transfers has just come into force, and therefore it is too early to talk about its practical applicability. However, it is safe to say that clarifications, changes and additions to Regulation N 383-P will not be long in coming: quite a lot of nuances of cashless payments have remained undisclosed. At the same time, the topic of the document concerns not only all credit institutions in Russia, but also their clients - organizations and individuals.

In addition, the legislation on the national payment system itself is expected to change in the near future; which means that by-laws, including those issued by the Bank of Russia, will not escape this fate either.

Therefore, we will probably return to this topic.

In the meantime, credit institutions should focus on internal documentation: monitoring contracts with customers for their compliance with the new requirements of the Bank of Russia and developing internal documents for cashless payments.

M.Posadskaya

Banking methodologist

A cheap payment method that allows you to successfully service small amounts is a method of payment using electronic money.

The circulation of electronic money, as a rule, is carried out using the Internet, computer networks, electronic wallets, payment cards, as well as devices that work with payment cards (payment kiosks, POS-terminals, ATMs, etc.). Also, other payment instruments of various forms are used: mobile phone blocks, key fobs, bracelets, etc., which have a special payment chip.

To make payments using electronic money, there is no need to carry out each transaction through a bank. In exchange for funds transferred by a person (hereinafter also referred to as the client) who wishes to use electronic money and placed on a bank account, the electronic money operator (hereinafter also referred to as the operator) issues and provides this person with the equivalent of the transferred funds - electronic money that circulates without opening a bank account within a certain electronic money transfer system. Within the framework of this electronic money transfer system, its participant can buy goods and services issued by the electronic money operator, transfer electronic money to other participants, and also perform other actions permitted by the rules of the electronic money transfer system. While settlements are made with electronic money, non-cash funds of persons who have purchased electronic money remain without movement on the operator's bank account, where funds provided by customers are accumulated. After the completion of settlements, a participant in the system, for example, an organization that accepts electronic money for goods and services sold, can withdraw the received electronic money from the system, in particular, by transferring it to its bank account, thereby converting electronic money into ordinary non-cash money, or other stipulated ways Decision of the Pskov City Court dated July 22, 2013 in case No. 2-2205/2013 [Electronic resource]. The document has not been published. Access from reference - legal system "ConsultantPlus"..

The federal law "On the National Payment System" regulates the circulation of only fiat electronic money, that is, electronic money denominated in the state currency, since the definition of electronic money indicates that electronic money is money.

In this regard, the question arises about the legal regime of non-fiat "electronic money", i.e. those payment instruments that are expressed in a private, so-called digital, currency. In the legal literature, the terms "virtual currency" or "virtual money" are also used to refer to non-fiat digital currency that circulates in online games, social media sites and other areas of activity that exist in a virtual environment (mainly on the Internet). At the same time, it is obvious that non-fiat digital currency, while not formally falling under the legal regime of electronic money, performs the same functions in making settlements as electronic money, so their issuer must be subject to the same mandatory requirements that are established for operators. electronic money. In this regard, the law establishes that a person who is not an electronic money operator is not entitled to become liable for monetary obligations that are used to fulfill monetary obligations between other persons or to make other transactions that entail the termination of obligations between other persons, on the basis of orders transmitted electronically to the obligated person See: Novoselova L.A. Civil law regulation of banking // Civilistics 1994. No. 2. P. 8 - 9..

In accordance with Law No. 161-FZ, electronic money as an institution and object of law is separated from an electronic means of payment as a carrier on which electronic money is recorded.

Electronic means of payment are classified into several types, each of which is characterized by certain features.

According to the property of anonymity, electronic means of payment are divided into non-personalized (anonymous) and personalized (in relation to legal entities and individual entrepreneurs, the latter are called corporate). The former allow payments to be made without identification (authentication) of the client, while the latter require identification of the client. In non-personalized electronic means of payment, there is also such a variety as a non-personalized electronic means of payment with simplified identification of a client - an individual. The appeal ruling of the Judicial Chamber for Civil Cases of the Nizhny Novgorod Regional Court of March 24, 2015 in case No. 33-2627 / 2015 tells us the opposite 2015 [Electronic resource]. The document has not been published. Access from reference - the legal system "ConsultantPlus. On June 27, 2011, Federal Law No. 161-FZ of June 27, 2011 "On the National Payment System" was adopted, which for the first time in Russia comprehensively and at the level of the law regulated the circulation of electronic money. This law defined the concept of electronic money and defined the basic rights and obligations of electronic money operators, who had previously based their activities mainly on general dispositive norms of civil law.

The main requirements of electronic money operators for its activities include:

1) notify the Bank of Russia without fail of the commencement of activities for the transfer of electronic funds;

2) have the right to conclude agreements with other organizations, under the terms of which these organizations are entitled to provide operational services to the electronic money operator;

3) establish the rules for making a transfer and ensuring the continuity of electronic money.

Judicial practice says that the plaintiff opened an electronic wallet linked to a mobile phone on the basis of a public offer to use the payment service "VISA QIVI WALLET", a contract for the provision of payment services was concluded between the parties. On the same day, the plaintiff deposited the amount to pay for the loan, after which access to the electronic wallet was closed, and he could not make the transfer. Later, the plaintiff informed the Bank about the problems of access to his account, and subsequently discovered the absence of funds in the account. No information was received from the defendant to the plaintiff about the operations carried out to transfer funds. The defendant denied the plaintiff's claim for a refund, citing the fact that all payments were initiated by the user himself and made with the correct authentication data entered using the details specified by the user. At the same time, the fact of crediting funds to the plaintiff's account was proved, however, the bank did not provide evidence of its assertion that it had transferred funds from the account of O.R. Sadovin. on his personal instructions, did not prove the adoption of all necessary and sufficient security measures to save the received funds on the plaintiff's electronic account, as well as the absence of his guilt in transferring funds to unauthorized persons. Thus it is claims Sadovina Oh.RV. to JSC "QIWI Bank" on the recovery of funds, compensation for non-pecuniary damage to satisfy Appeal ruling of the Judicial Collegium for Civil Cases of the Arkhangelsk Regional Court dated August 3, 2015 in case No. 33-3589/2015 // Official website of the Supreme Court of the Russian Federation [Electronic resource]. URL: http: //www.vsrf.ru (date of access: 02/22/2017).. It further follows from this that the problem "within the network" of operators that carry out operational services for the transfer of electronic funds, the requirements of which are established by Law No. 161 - FZ, does not quite comply with the rule of security and "uninterrupted electronic funds" Federal Law No. 161-FZ of June 27, 2011 "On the National Payment System" (as amended and supplemented on July 3, 2016 No. 290-FZ) // Official Internet Portal of Legal Information [Electronic resource]. URL: http: //www.pravo.gov.ru (date of access: 04/20/2017).. However, in solving this problem, it is necessary to improve the national payment system as much as possible, as well as to improve control over the legislative and regulatory framework.

Draft Federal Law No. 47538-6 "On Amendments to Parts One, Two, Three and Four of the Civil Code of the Russian Federation, as well as to Certain Legislative Acts of the Russian Federation" proposes to introduce Article 861.1 "Money Transfer" into the Civil Code of the Russian Federation, where states: "When transferring funds, the bank undertakes, by order of the payer or recipient of funds (payment order), at the expense of funds held in the payer's bank account or provided by him without opening a bank account, within the period provided for in paragraph 2 of this article, to provide a certain payment order, the amount of funds to the recipient of funds specified in the payment order with the funds credited to the bank account or cash withdrawal in this or another bank. The payer and the recipient of funds may be one person. The payer's bank and the bank of the recipient of funds may be one bank."

In pursuance of the above provisions of Law No. 161-FZ, Bank of Russia Regulation No. 383-P dated June 19, 2012 "On the rules for transferring funds" was adopted. transfer of funds" (as amended and supplemented on November 6, 2015 No. 3844-U // Bulletin of the Bank of Russia. 2012. No. 34. June 28. . From this document it follows that the transfer of funds is a generic concept , which combines all forms of non-cash payments specified in the Civil Code of the Russian Federation (payment orders, letters of credit, collection orders, checks).The said Regulation also introduces two new forms of payment: in the form of a transfer of funds at the request of the recipient of funds (direct debit) and in Thus, electronic money transactions have now received an independent legal basis in the form of a separate institution (sub-institution) of law.

The grounds for the transfer of electronic money may be the order of the payer in favor of the recipient of funds (such a transfer is similar to a payment order) or the request of the recipient of funds (direct debit). At the same time, a transfer at the request of the recipient of funds is possible only if this is provided for by the contract for the provision of payment services for the transfer of electronic money and the agreement between the payer and the recipient of funds, and if a personalized or corporate electronic means of payment is used. Both of these grounds are combined by the generic concept of "client's order" (part 1, article 5, article 8 of Law No. 161-FZ), which is another new concept of civil law introduced by Law No. 161-FZ. A client's instruction in a general sense means an instruction by the client to a money transfer operator to make a transfer in the form specified in the instruction. In this regard, it is noteworthy that in part 1 of article 7 of Law No. 161-FZ and after it in the Regulation on the rules for the transfer of funds (clause 1.1), the transfer of electronic funds itself is called the form of cashless payments, which does not quite correspond to the logic of the concept of "form of calculations". The transfer of electronic funds can be carried out in two forms: the order of the payer to transfer in favor of the recipient of funds and the request of the recipient of funds.

Article 8 of Law No. 161-FZ establishes requirements for the client's order, the procedure for its acceptance for execution and execution, which are applied in all forms of cashless payments. The client's order for the transfer of electronic money is transmitted in electronic form and must contain information that allows the transfer of funds within the framework of the applicable forms of non-cash payments (transfer details). The list of transfer details is established by the regulations of the Bank of Russia, regulatory legal acts of federal executive authorities and an agreement concluded by a money transfer operator with a client or between money transfer operators (Part 1, Article 8 of Law No. 161-FZ). Unlike traditional banking forms of non-cash payments, the details of which are established by the Civil Code of the Russian Federation (in relation to a check, Article 878 of the Civil Code of the Russian Federation) and the Regulations on the Rules for the Transfer of Funds, no details have been established in relation to the order for the transfer of electronic money, therefore, they are established in the contract for the provision of payment services for the transfer of electronic money. The details of the recipient's claim are also not established. Details of an order and a demand may not differ from each other, except for the type of operation (instruction or demand), since their differences lie, first of all, in the order of their acceptance for execution and their execution. Usually the details are: date and order number, transfer currency, transfer amount, commission amount (may be reflected as the transfer amount with commission), payer (personalized and corporate electronic means of payment), number of the payer's virtual account ("electronic wallet"), payee (personalized and corporate electronic means of payment), virtual account numbers of the payee. The payment request may also contain information on the terms of payment (the need for acceptance) and the acceptance period. Confirmation of the execution of the client's order to transfer electronic funds, issued to the client by the operator of electronic funds, can serve as evidence of the payment in the court of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 28, 2012 No. 17 "On consideration by courts of civil cases on disputes on the protection of rights consumers" [Electronic resource]. Access from reference - legal system "ConsultantPlus". .

When accepting a client’s order for execution, the money transfer operator is obliged to verify the client’s right to dispose of the funds, check the transfer details, the sufficiency of funds to execute the client’s order, and also perform other procedures for accepting clients’ orders for execution, provided for by the legislation of the Russian Federation. 4 article 8 of Law No. 161-FZ). Certification of the client's right to dispose of electronic money occurs, as a rule, by entering an electronic signature by the client - a code (password) Federal Law of April 6, 2011 No. 63-FZ "On Electronic Signature" June 23, 2016 No. 220-FZ) // Official Internet portal of legal information [Electronic resource]. URL: http: //www.pravo.gov.ru (date of access: 04/20/2017). and verification by an electronic money transfer operator. Practice is also not silent and says the Appellate ruling of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation of August 18, 2015 in case No. 33-1309 / 2015 // Official website of the Supreme Court of the Russian Federation [Electronic resource]. URL: http: //www.vsrf.ru (date of access: 03/12/2017). that in case of insufficient funds, the client’s order, taking into account the prohibition on lending to the client (part 5 of article 7), is not accepted for execution by the money transfer operator and the client is immediately notified of this. The transfer of electronic money is carried out immediately after the acceptance of the client's order by the electronic money operator.

The transfer of electronic money is carried out by simultaneously accepting the client's order by the electronic money operator, reducing the balance of the payer's electronic money and increasing the balance of the recipient's electronic money by the amount of the electronic money transfer (parts 11, 10, article 7 of Law No. 161- FZ). After these actions, the transfer of electronic money becomes irrevocable and final See: Garkusha M. S. Electronic Money as a Phenomenon of the Virtual Economy: Functions and Methods of Institutionalization: Cand. cand. economy Sciences. Krasnodar, 2010. S. 201 - 202..

Also, the transfer of electronic money can be carried out offline (offline mode of using an electronic means of payment), if this is provided for by the contract for the provision of payment services for the transfer of electronic money. This applies to such a carrier of electronic money as prepaid cards, which are used to make settlements with points of sale (English point of sale), on which the corresponding card acceptance terminals are installed. In this case, the operator’s acceptance of the client’s order, the reduction of the payer’s electronic money balance and the increase in the recipient’s electronic money balance do not occur simultaneously, namely: information from the client’s card is read by the terminal of the point of sale, at the end of the working day, the seller (recipient of funds) transmits information about the transactions performed to the electronic money operator, which takes into account all completed transactions for the transfer of electronic money. In this case, the transfer becomes irrevocable at the time the client uses the electronic means of payment (part 16 of article 7 of Law No. 161-FZ), i.e. at the time of swiping the prepaid card through the terminal.

In order to protect the rights of the client as a weak party in the relationship for the transfer of electronic money, rules are established on informing the operator of the client about the transfer of electronic money (on the completion of each transaction using an electronic means of payment) in accordance with parts 13, 14 of article 7, Part 4, Article 9 of Law No. 161-FZ. Such information is sent to the client immediately after the transfer is made or immediately after the electronic money operator takes into account the information provided by the recipient of funds in the offline use of the electronic means of payment.

From the fulfillment by the electronic money operator of the obligation to inform the client, its civil liability for reimbursement of the amount of the transaction performed without the consent of the client directly depends. So, if the money transfer operator fails to fulfill the obligation to inform the client about the transaction, the money transfer operator is obliged to reimburse the client for the amount of the transaction, about which the client was not informed and which was performed without the client’s consent (part 13 of Art. .9 Law No. 161-FZ). The legal nature (legal mechanism) of an electronic money transfer is related to the legal nature of electronic money, which are the rights of a sui generis claim of a client against an electronic money transfer operator. According to its legal mechanism, the transfer of electronic money is closest to the transfer of funds without opening a bank account See: Electronic money and mobile payments. Encyclopedia / col. authors. M.: KNORUS: TsIPSiR, 2009. P. 101 - 103; Gaiduk A.S. Evaluation of payment systems based on electronic money: author. dis. cand. economy Sciences. Novosibirsk, 2011. S. 33 - 35. .

The transfer of electronic money is a bilateral settlement transaction between the client and the operator of electronic money, made on the basis of an agreement on the provision of payment services for the transfer of electronic money and Law No. 161-FZ, pursuant to which the right to claim as a property asset is transferred (re-registered) from the virtual account of the payer to the recipient's virtual account. As the Law indicates, funds are accounted for in favor of the recipient of funds without opening a bank account (part 3 of article 5). This transaction outwardly resembles an assignment of the right to claim. However, the transfer of electronic money cannot be considered a simple assignment of the right to claim. Like non-cash money, electronic money is a right of claim of a special kind, "abstract, unconditional and unlimited in time" and belongs to the client, in contrast to the usual right of claim, on an absolute right - the right of ownership. In addition, the rules on settlement obligations, and not the rules of the Civil Code of the Russian Federation on cession, apply to such a transaction. In this case, the legal mechanism of the transfer is similar to the legal mechanism for the transfer of non-cash money, with the difference that the transfer of electronic money is carried out without a bank account, and these types of transfers constitute separate forms of non-cash payments, which entails the application of different settlement rules.

Law No. 161-FZ (part 8, article 7) establishes the possibility of transferring electronic money between clients of different electronic money operators, but does not regulate the procedure for such a transfer. In this case, the legal mechanism differs from that described in that part of the actions for the execution of the settlement transaction is entrusted with the consent of the client to a third party - another electronic money operator. Two options are possible here: the client transfers electronic money to his virtual account with another operator (in this case, the client needs to conclude an agreement with this operator) or the client transfers electronic money to another person who is a client of another operator (in this case, the client does not need to conclude an agreement with another operator) contract operator). An agreement must be concluded between electronic money transfer operators, under the terms of which they interact when making electronic money transfers.

Thus, this view of the legal mechanism for the transfer of electronic money follows the theory of the transaction in the controversy between legal scholars about the legal nature of the debtor's actions to fulfill a civil obligation, at least with respect to non-cash payments, which, of course, have their own specifics in comparison with other obligations. The general rule of our approach is that if the subject of the transfer is money, i.e. monetary units accounted for using one of the legally recognized forms of money (cash, non-cash money, electronic money) and there is a directly named rule of law that this transfer is a form of cashless payments, then this transfer will be carried out on the basis of a settlement obligation according to the rules stipulated by law and the contract. If there is no such rule, and the transfer is an "unnamed" form of payment, as was the case with the transfer of electronic money before the adoption of Law No. 161-FZ, then the general provisions on the assignment of the right to claim and the transfer of debt apply. So, if funds are transferred under a loan agreement, the law does not establish any non-cash form of settlement in relation to borrowed funds, and the creditor can only assign his right to claim against the debtor by way of assignment. If funds are deposited in a bank account or transferred to an operator for the purpose of transferring electronic funds, the law provides for special forms of non-cash payments, which are used in this case instead of assignment and transfer of debt.

It remains unclear whether it is possible to transfer electronic money under any condition (for example, under the condition that the counterparty submits certain documents evidencing the fulfillment of the obligation), because the form of a letter of credit is not directly provided for by Law No. 161-FZ for transferring electronic money. We believe this is permissible due to the freedom of contract (Article 421 of the Civil Code of the Russian Federation), if the provisions of such a letter of credit do not contradict the imperative norms of the law.

The transfer of electronic funds is a bilateral settlement transaction between the client and the operator of electronic money, made on the basis of an agreement on the provision of payment services on the basis of the client's order, in pursuance of which the right to claim as a property asset is transferred (re-registered) from the virtual account of the payer to the virtual account of the recipient funds.

1. The money transfer operator transfers funds on the order of the client (payer or recipient of funds), executed in the framework of the applicable form of non-cash payments (hereinafter referred to as the client's order).

2. The transfer of funds is carried out at the expense of the payer's funds in his bank account or provided by him without opening a bank account.

3. Transfer of funds is carried out within the framework of the applicable forms of non-cash settlements by crediting funds to the bank account of the recipient of funds, issuing cash to the recipient of funds or accounting for funds in favor of the recipient of funds without opening a bank account when transferring electronic funds.

4. Depositing cash into your bank account or receiving cash from your bank account with one money transfer operator is not a money transfer.

5. The transfer of funds, except for the transfer of electronic funds, is carried out within a period of no more than three business days starting from the day the funds are debited from the payer's bank account or from the day the payer provides cash for the purpose of transferring funds without opening a bank account.

6. Along with the money transfer operator serving the payer and the money transfer operator serving the recipient of funds, other money transfer operators (hereinafter referred to as transfer intermediaries) may participate in the transfer of funds.

7. Unless otherwise stipulated by the applicable form of non-cash payments or federal law, the irrevocable transfer of funds, with the exception of an electronic money transfer, begins from the moment the funds are debited from the payer's bank account or from the moment the payer provides cash for the purpose of transferring funds without opening a bank account.

8. The unconditionality of the transfer of funds occurs at the moment the payer and (or) the recipient of funds or other persons fulfill the conditions for the transfer of funds, including the implementation of the counter transfer of funds in another currency, the counter transfer of securities, the presentation of documents, or in the absence of the specified conditions.

9. If the payer of funds and the recipient of funds are served by one money transfer operator, the finality of the transfer of funds, with the exception of the transfer of electronic funds, occurs at the time the funds are credited to the bank account of the recipient of funds or the recipient of funds is provided with the opportunity to receive cash funds.

10. If the payer of funds and the recipient of funds are served by different money transfer operators, the finality of the money transfer occurs at the time the funds are credited to the bank account of the money transfer operator serving the recipient of funds, subject to the requirements of Article 25 of this Federal Law .

11. When transferring funds, the obligation of the money transfer operator serving the payer to the payer is terminated at the moment of its finality.

2.3. The procedure for the transfer of funds in the Russian Federation

Currently, in the Russian Federation, the procedure for transferring funds is regulated by Bank of Russia Regulation No. 383-P “On the Rules for Transferring Funds”.

The transfer of funds is carried out within the framework of the following forms of cashless payments(see fig. 2.3.1.):

Rice. 2.3.1. Forms of non-cash payments.

Forms of non-cash payments are chosen by bank customers independently and may be provided for by agreements concluded by them with their counterparties.

Bank customers draw up funds transfer orders, on the basis of which funds are transferred. The Bank of Russia used the general term “instructions” to designate all documents on the basis of which credit institutions carry out money transfers. Regulation No. 383-P establishes detailed descriptions and characteristics of the following orders:

- payment order;

- collection order;

– payment request;

- payment order.

The listed forms of orders are used in all forms of non-cash payments. In addition to the four indicated forms of orders, other types of orders may be used in banking practice, for which the Regulations do not establish a list of details and forms. If a credit institution uses “non-standard” orders in its activities, then their forms, details and the procedure for working with them must be approved by the internal documents of the credit institution.

To settlement (payment) documents, in addition to orders for the transfer of funds, bank warrants also apply.

According to the Bank of Russia, in January-September 2013, 3,242.9 million units were used in Russia. payment documents in the amount of 321,333.4 million rubles, of which 97.2% are payment orders, 0.6% are payment requests and collection orders, 0.0% are checks, and about 2% are bank orders.

Orders can be drawn up both in electronic form (including using electronic means of payment) and on paper. On the basis of the order of the payer, the bank of the payer may draw up an order and carry out a one-time and periodic transfer of funds.

In the money transfer scheme drafters of orders transfer of funds can be:

- payers;

- recipients of funds;

– collectors of funds (i.e. persons or bodies entitled, on the basis of the law, to present orders to the bank accounts of payers);

Legal entities, individual entrepreneurs, individuals, banks act as payers and recipients of funds.

Credit institutions transfer funds in rubles to the bank accounts of their customers, as well as without opening bank accounts on the basis of transfer orders. Banks transfer funds through bank accounts through:

- writing off funds from the bank accounts of payers and crediting funds to the bank accounts of recipients of funds;

- write-offs of funds from the bank accounts of payers and the issuance of cash to recipients of funds - individuals;

- writing off funds from the bank accounts of payers and increasing the balance of electronic funds of recipients of funds.

– Credit institutions transfer funds without opening bank accounts, including using electronic means of payment, through:

- acceptance of cash, instructions of the payer - an individual and crediting of funds to the bank account of the recipient of funds;

- acceptance of cash, instructions of the payer - an individual and the issuance of cash to the recipient of funds - an individual;

- acceptance of cash, instructions of the payer - an individual and increase in the balance of electronic funds of the recipient of funds;

- reducing the balance of the payer's electronic money and crediting funds to the bank account of the recipient of funds;

- reducing the balance of the payer's electronic money and issuing cash to the recipient of funds - an individual;

– decrease in the balance of the payer's electronic money and increase in the balance of the recipient's electronic money.

Let us consider in more detail the forms of non-cash payments.

1. Settlements by payment orders. When making payments by payment orders, the payer's bank undertakes to transfer funds to the payer's bank account or without opening the payer's bank account (for an individual) to the recipient of funds specified in the payer's order.

Schematically, settlements by payment orders can be depicted as follows (see Fig. 2.3.2. and 2.3.3.).

Rice. 2.3.2. Scheme of settlements by payment orders on the bank account of the payer.

Based on the requirements of the regulator arising from Regulation No. 383-P, it is possible to determine when a credit institution uses a settlement (payment) document in the form of a payment order.

Rice. 2.3.3. Scheme of settlements by payment orders without opening a bank account of the payer.

First, legal entities and individuals can give orders to write off funds from their bank accounts, including the transfer of funds from a deposit account. An order can be drawn up for a total amount with a register that includes orders from one priority group on the transfer of funds to several recipients.

Secondly, legal entities can give instructions to make settlements without opening an account, including using electronic payment tools, to transfer electronic funds from a client's bank account to a bank account. Otherwise, a legal entity may submit an electronic order for the transfer of funds, including by means of an electronic money transfer, on the basis of which the bank will draw up a settlement document - a payment order.

In a similar manner, an individual payer gives an order to transfer funds without opening a bank account, which can be drawn up in the form of an application. The form of the instruction to transfer funds without opening a bank account of the payer-individual on paper is established by the credit institution or the recipients of funds in agreement with the bank. It must contain the details of the payer, recipient of funds, banks, the amount of the transfer, the purpose of the payment, and other information as agreed with the bank. Based on the order of the payer-individual, provided in electronic form or on paper, the credit institution draws up a settlement document - a payment order and makes settlements. Based on the instructions of individual payers, a credit institution may draw up a payment order for the total amount and send it to the recipient bank of the register or instructions of individual payers.

Thirdly, the bank itself can act as a payer or recipient of funds. He has the right to independently develop a form of order, on the basis of which a payment order will be drawn up, except for the case when the payer is the bank itself, and the recipient is the bank's client. Then the transfer of funds to the bank account of the client-recipient of funds is carried out by the bank on the basis of a settlement document drawn up by it - a bank order. If the payer is a bank, the transfer of funds to the bank account of the client - recipient of funds can be carried out by the bank on the basis of a bank order drawn up by it.

A payment order as a settlement document performs the function of an order or a settlement document drawn up on the basis of an order for non-cash settlements by payment orders, settlements under a letter of credit, settlements in the form of electronic money transfers.

Note that the payment order is valid for submission to the bank within 10 calendar days from the date of its preparation.

2. Settlements under a letter of credit. When settling under a letter of credit, a bank acting on the order of the payer to open a letter of credit and in accordance with its instructions undertakes to transfer funds to the recipient of funds, provided that the recipient of the funds submits the documents stipulated by the letter of credit and confirming the fulfillment of its other conditions, or authorizes another bank to execute letter of credit.

Thus, the following features of the letter of credit form of payment can be distinguished:

- the recipient of funds, before receiving the money, must fulfill the conditions stipulated by the letter of credit, for example, he must first ship the goods and provide documents confirming the shipment to his bank;

- the recipient of funds before the fulfillment of his part of the contract (for example, before the shipment of the goods) knows that the money for him is deposited with the buyer or there is a bank guarantee in case the buyer fails to fulfill its obligations to transfer funds;

- on the part of the payer, an important condition is the fact that the delivered goods will be of proper quality, in the agreed volume and assortment (for this, it is necessary to indicate in the terms of the letter of credit that the seller must submit certain documents to the bank confirming the quality, quantity and assortment of goods).

The bank acting on the order of the payer to open a letter of credit is called the issuing bank. The executing bank may be the payer's bank, the beneficiary's bank or another bank. The issuing bank has the right to open a letter of credit on its own behalf and at its own expense. In this case, the issuing bank is the payer.

Details and form (on paper) of the letter of credit are established by the bank. The letter of credit must contain the following mandatory information:

– number and date of the letter of credit;

- the amount of the letter of credit;

- details of the payer;

- details of the issuing bank;

- details of the recipient of funds;

– details of the executing bank;

- type of letter of credit;

– validity period of the letter of credit;

– method of execution of the letter of credit;

- a list of documents to be submitted by the recipient of funds, and requirements for the submitted documents;

- purpose of payment;

- deadline for submission of documents;

– the need for confirmation (if any);

- the procedure for paying bank commissions.

The letter of credit may contain other information.

In Russia, the following can be used types of letters of credit.

Covered (deposited) letter of credit. This form of letter of credit is the most common, it provides that the buyer opens an account with a bank (issuing bank) and deposits funds into it in the amount necessary to pay for the letter of credit (or takes them from this bank on credit against collateral). The issuing bank transfers these funds to the correspondent account of the executing bank. When the time comes for the execution of the letter of credit, the executing bank transfers the funds in its correspondent account to the seller's account (see Fig. 2.3.4.).

Rice. 2.3.4. Settlement scheme for a deposited letter of credit.

The executing bank communicates the terms of the letter of credit received from the issuing bank to the recipient of funds. The transfer of funds to the executing bank as coverage for a covered (deposited) letter of credit is carried out by a payment order of the issuing bank indicating information that allows the establishment of a letter of credit, including the date and number of the letter of credit. The recipient of funds can submit documents directly to the issuing bank. Under a covered (deposited) letter of credit, the issuing bank is obliged to request confirmation from the nominated bank that the recipient of funds did not submit documents to the nominated bank, and has the right to demand that the nominated bank return the coverage amount based on a request confirming the submission of documents by the recipient of funds to the issuing bank, and in the case of a confirmed letter of credit, also the execution of the letter of credit by the issuing bank. In this case, the executing bank shall return the coverage amount no later than the business day following the day of receipt of the issuing bank's request. The execution of the letter of credit is carried out by transferring funds by payment order of the executing bank to the bank account of the recipient of funds or by crediting the appropriate amount to the bank account of the recipient of funds in the executing bank. After the execution of the letter of credit, the executing bank sends to the issuing bank a notice of the execution of the letter of credit indicating the amount of execution and attaching the submitted documents no later than three working days after the date of execution of the letter of credit. When it is established that the documents accepted by the executing bank from the recipient of funds do not conform to the terms of the letter of credit, the issuing bank has the right to demand from the executing bank the return of the amounts paid to the recipient of funds at the expense of the coverage transferred to the executing bank (under the covered (deposited) letter of credit), reimbursement of the amounts debited from the correspondent account opened with the executing bank, or refuse to reimburse the executing bank for the amounts paid to the recipient of funds (under an uncovered (guaranteed) letter of credit). When closing a covered (deposited) letter of credit, the return of unused funds to the issuing bank is carried out by a payment order of the executing bank no later than the business day following the day the letter of credit is closed.

Uncovered (guaranteed) letter of credit. The parties may agree to use an uncovered letter of credit. In this case, the issuing bank does not transfer funds to the executing bank, but when the time comes for the execution of the letter of credit, the executing bank writes off the required amount from the account of the issuing bank opened with it to the seller's settlement account. In this case, the buyer's bank guarantees payment to the seller's bank. In turn, the buyer must guarantee payment to the bank by providing security. The advantage of this form of letter of credit for the buyer is that in order to open a letter of credit, it is not required to withdraw own funds from circulation (see Fig. 2.3.5.)

Rice. 2.3.5. Guaranteed letter of credit settlement scheme.

irrevocable the letter of credit cannot be canceled at the unilateral application of the buyer without the consent of the seller. Most letters of credit are irrevocable as this ensures the interests of the supplier. The consent of the recipient of funds to change the terms of an irrevocable letter of credit may be expressed by submitting documents corresponding to the amended terms of the letter of credit. The terms of an irrevocable letter of credit are changed or an irrevocable letter of credit is canceled from the day following the day the executing bank receives the application of the recipient of funds with his consent, of which the executing bank notifies the issuing bank no later than three working days from the day the application of the recipient of funds is received.

However, it must be taken into account that if it is not expressly stated that the letter of credit is irrevocable, then it is considered revocable. When executing a revocable letter of credit, the executing bank executes the letter of credit in the full amount and on the current terms of the letter of credit if, before the submission of documents, the recipient of funds did not receive notice from the issuing bank about the cancellation of the letter of credit or changes in other conditions of the letter of credit, in terms of the amount of the letter of credit - upon receipt from the issuing bank notice of reduction in the amount of the letter of credit.

When establishing the compliance of the submitted documents with the terms of the letter of credit, the executing bank executes the letter of credit. The execution of a letter of credit can be carried out by the bank in the following ways:

- immediately upon submission of documents no later than three business days from the date the bank makes a decision on the compliance of the documents submitted by the recipient of the funds with the terms of the letter of credit, but no later than three business days after the expiration of the five-day period established for verification of the submitted documents;

- with a delay in execution on a date (dates) determined by the terms of the letter of credit or a fixed period, starting from the date of certain actions, including the submission of documents, shipment of goods;

– in any other way provided for by the terms of the letter of credit.

When it is established that the submitted documents do not comply with the terms of the letter of credit on external signs, the executing bank has the right to refuse to execute the letter of credit, notifying the recipient of funds and the issuing bank, motivating the refusal. The executing bank may first request the issuing bank for consent to accept the submitted documents with discrepancies. In this case, the documents are stored in the executing bank until a response from the issuing bank is received. If the payer gives the issuing bank consent to accept the submitted documents with discrepancies, the issuing bank has the right to give its consent to the executing bank to execute the letter of credit. If the payer refuses to accept documents with discrepancies, the issuing bank is obliged to notify the executing bank of this, indicating in the notification all discrepancies that are the reason for the refusal.

3. Settlements by collection orders. Collection orders apply:

- in case of collection settlements in cases stipulated by the contract;

- when making settlements on orders of creditors of funds.

The recipient of funds may be a bank, including the payer's bank.

The collection order is drawn up, presented, accepted for execution and executed in electronic form, on paper.

The use of collection orders in settlements for collection is carried out, firstly, if there is a condition in the bank account agreement between the payer and his bank on debiting funds from the bank account, and secondly, the payer submits to the payer's bank information about the recipient of funds who has the right to present collection orders to the bank account of the payer.

The right to submit collection orders to the payer's bank account can be confirmed by the recipient of funds by submitting relevant documents to the payer's bank.

If the recipient of funds is the payer's bank, the condition for debiting funds from the payer's bank account may be provided for by the bank account agreement on the basis of a bank order drawn up by the bank.

The payment scheme for collection orders is shown in Figure 2.3.6.

Rice. 2.3.6. Settlement scheme by collection orders.

The collection order of the recoverer of funds may be presented to the payer's bank through the bank of the recipient of funds. The beneficiary's bank, which has accepted the collection order for the purpose of collecting funds, is obliged to present the collection order to the payer's bank.

A collection order presented through the recipient's bank is valid for presentation to the recipient's bank within 10 calendar days from the date of its preparation.

4. Settlements by checks. This, practically not used today, form of payment in Regulation No. 383-P is given several paragraphs, indicating that a bank that wants to work with them can develop internal rules. The check may contain details determined by the credit institution; the form of the check is established by the credit institution; the credit institution is obliged to verify the authenticity of the check, as well as that the bearer of the check is a person authorized by it; checks of credit institutions are used when transferring funds, except for the transfer of funds by the Bank of Russia. The calculation scheme is shown in Figure 2.3.7.

Note that the check serves as an order, but not a settlement (payment) document. Based on the check presented for payment, the credit institution must form its settlement (payment order) or cash (cash order) document, thereby substantiating the movement of funds.

Rice. 2.3.7. Payments by checks.

5. Settlements in the form of transfer of funds at the request of the recipient of funds (direct debit). When making non-cash payments in the form of transfer of funds at the request of the recipient of funds, a payment request is mainly applied.

If the recipient of funds is a bank (for example, in the case when direct debiting is used to repay the debt of the borrower on a loan in his bank), the debiting of funds from the bank account of the client-payer, if there is a pre-given acceptance of the payer, can be carried out by the bank in accordance with the bank account agreement on the basis of bank order drawn up by the bank (see Fig. 2.3.8.)

The payment request is drawn up, presented, accepted for execution and executed in electronic form, on paper.

A payment request may be submitted to the payer's bank through the beneficiary's bank.

A payment request submitted through the beneficiary's bank is valid for submission to the beneficiary's bank within 10 calendar days from the date of its preparation.

Rice. 2.3.8. Settlements in the form of transfer of funds at the request of the recipient of funds.

6. Electronic money transfers. This form of non-cash payments is regulated by the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”.

Banks can make transfers that include various conversions of electronic money into traditional (cash, non-cash) money and vice versa, including:

– money transfers through bank accounts;

– money transfers without opening bank accounts.

In the first case, transfers are made by writing off funds from the bank accounts of payers and increasing the balance of electronic money (EMF) of the recipients of funds.

In the second case - when making transfers without opening bank accounts (with the sender of the payment) - the following options are possible:

a) acceptance of cash, instructions of the payer - an individual and increase in the balance of the recipient's EMF;

b) decrease in the balance of the payer's EMF and crediting of funds to the bank account of the recipient of funds;

c) reducing the balance of the payer's EMF and issuing cash to the recipient of funds - an individual;

d) decrease in the balance of the payer's EMF and increase in the balance of the payee's EMF.

Note that in accordance with Federal Law No. 161-FZ, a bank that makes electronic money transfers is called electronic money operator.

When making non-cash payments in the form of an electronic money transfer, the client provides funds to the electronic money operator on the basis of an agreement concluded with him.

Note that the electronic money operator is not entitled to provide the client with funds to increase the client's electronic money balance. The electronic money operator is not entitled to accrue interest on the client's electronic money balance.

The transfer of electronic money is carried out by simultaneously accepting the client's order by the electronic money operator, reducing the payer's electronic money balance and increasing the recipient's electronic money balance by the amount of the electronic money transfer.

Consider further procedures for acceptance for execution, revocation, return (cancellation) of orders and the procedure for their execution. The procedure for performing such procedures is established by credit institutions and communicated to customers, claimants, credit institutions in contracts, documents explaining the procedure for performing procedures for accepting orders for execution, as well as by posting information at customer service points.

Procedures for accepting orders for execution include:

1) certification of the right to dispose of funds (certification of the right to use an electronic means of payment);

2) control of the integrity of orders;

3) structural control of orders;

4) control of values of details of orders;

5) control of the sufficiency of funds.

Let's explore each of these steps in more detail.

1) Certification of the right to dispose of funds when accepting for execution an order in electronic form, it is carried out by the bank by checking the electronic signature, an analogue of a handwritten signature and (or) codes, passwords. Certification of the right to dispose of funds upon acceptance for execution of an instruction on paper is carried out by the bank by checking the presence and compliance of the handwritten signature and seal imprint with the samples declared to the bank in the signature and seal sample card. When accepting for execution an order of an individual to transfer funds without opening a bank account on paper, the credit institution checks for the presence of a handwritten signature. Certification of the right to use an electronic means of payment is carried out by a credit institution by checking the number, code and (or) other identifier of the electronic means of payment.

2) Control of the integrity of the order in electronic form is carried out by the bank by checking the invariance of the details of the order. The control of the integrity of the order on paper is carried out by the bank by checking the absence of changes (corrections) made in the order. Registration of orders in electronic form, on paper, is carried out in the manner established by the bank, indicating the date of receipt of the order, while the orders of the collectors of funds are subject to mandatory registration.

3) Structural control of disposition in electronic form is carried out by the bank by checking the established details and the maximum number of characters in the details of the order. Structural control of the instruction on paper is carried out by the bank by checking the compliance of the instruction with the established form.

4) Controlling the values of order details is carried out by checking the values of the details of the orders, their admissibility and compliance. Upon receipt of the order of the payer requiring the consent of a third party to dispose of the payer's funds, the payer's bank monitors the presence of the consent of the third party in the manner prescribed by law and the contract. The consent of a third party to the disposal of the payer's funds may be given in electronic form or on paper in the manner prescribed by the agreement.

Upon receipt of the order of the recipient of funds requiring acceptance the payer's bank, the payer's bank monitors the presence of the payer's pre-given acceptance or, in the absence of the payer's pre-given acceptance, receives the payer's acceptance.

The payer's advance acceptance may be given in an agreement between the payer's bank and the payer and (or) in the form of a separate message or document, including a statement of advance acceptance. In advance, this acceptance must be given before the presentation of the order of the recipient of funds. This acceptance may be given in advance in respect of one or more bank accounts of the payer, one or more recipients of funds, one or more instructions of the recipient of funds.

The payer's acceptance is received by the payer's bank by transmitting the order of the recipient of funds or a notification in electronic form or on paper for acceptance to the payer and receiving acceptance (refusal of acceptance) of the payer with drawing up an application for acceptance (refusal of acceptance) of the payer. The orders of the recipients of funds are placed in the queue of orders pending acceptance.

5) Control of the sufficiency of funds in the bank account of the payer is carried out by the payer's bank upon acceptance for execution of each order repeatedly or once in the manner established by the bank. If there are sufficient funds on the bank account of the payer, the instructions are subject to execution in the sequence of receipt of instructions by the bank, receipt of acceptance from the payer. In case of insufficient funds on the payer's bank account, the instructions are not accepted by the bank for execution and are returned (cancelled), except for:

- instructions on the transfer of funds to the budgets of the budgetary system of the Russian Federation;

– orders of creditors of funds;

– orders accepted by the bank for execution or presented by the bank in accordance with the agreement.

The specified orders accepted for execution are placed by the bank in the queue of orders not executed on time for the execution of orders on time and in the order of priority for debiting funds from a bank account, which are established by the Civil Code of the Russian Federation. If the funds on the account are not enough to satisfy all the claims against it, the funds are debited in the following order (see Fig. 2.3.9.).

The sufficiency of funds under the instructions accepted for execution for the purpose of transferring funds without opening a bank account is determined by the credit institution based on the amount of funds provided by the client.

When carrying out transactions using electronic means of payment, the credit institution of the recipient of funds, in the cases provided for by the agreement, receives the consent of the credit institution of the payer to carry out the transaction using the electronic means of payment. This process is referred to as - authorization. In the event of a positive result of the authorization, the payer's credit institution is obliged to provide funds to the recipient's credit institution in the manner prescribed by the agreement.

In case of a positive result of the procedures for accepting an order for execution in electronic form, the bank accepts the order for execution and sends an electronic notification to the sender of the order about acceptance of the order for execution. If an order is placed in the queue of orders not executed on time in the order and in the notification in electronic form, the bank shall indicate the date of placing the order in the queue. In case of a positive result of the procedures for accepting for execution of an instruction on paper, the bank accepts the instruction for execution, confirms the acceptance of the instruction for execution by setting the date of acceptance for execution, the date of placing the instruction in the queue of instructions not executed on time, the stamp of the bank and the signature of the authorized person of the bank and returns to the sender of the order, a copy of the order in the manner and within the time period stipulated by the agreement, but no later than the business day following the day the order was received by the bank.

Rice. 2.3.9. The sequence of debiting funds in case of insufficiency of funds in the account.

In the event of a positive result of the procedures for accepting for execution of a paper-based instruction submitted for the purpose of transferring funds without opening a bank account, the credit institution shall accept the instruction for execution and, immediately after completing the procedures for accepting the instruction for execution, provide the sender of the instruction with a copy of the instruction on paper or a credit card document. organization on paper, confirming the acceptance of the order for execution, with the date of receipt and the marks of the bank, including the signature of an authorized person of the bank.

In case of a negative result of the procedures for accepting an order for execution in electronic form, the bank does not accept the order for execution and sends the sender of the order an electronic notice of the cancellation of the order, indicating information that allows the sender of the order to identify the order being canceled, the date of its cancellation, as well as the reason for the cancellation, which may be indicated in the form of a code established by the bank and brought to the attention of the sender of the order. In case of a negative result of the procedures for accepting for execution an instruction on paper, transferred for the purpose of transferring funds to a bank account, the bank does not accept the instruction for execution and returns it to the sender of the instruction with the date of return, the bank's mark on the reason for the return, the bank's stamp and the signature of the authorized bank's person no later than the business day following the day the bank receives the instruction. In the event of a negative result of the procedures for accepting for execution of a hard copy instruction submitted for the purpose of transferring funds without opening a bank account, the credit institution shall not accept the instruction for execution and immediately after completing the procedures for accepting the instruction for execution shall return it to the sender of the instruction.

Cancellation of unexecuted orders is carried out by the bank no later than the business day following the day on which the grounds for the cancellation of the order arose, including the receipt of an application for withdrawal.

Order Execution Procedures include:

- execution of orders in the manner established by banks, by debiting funds from the payer's bank account, crediting funds to the recipient's bank account, dispensing cash to the recipient of funds, or recording information on electronic money transfers;

– partial execution of orders;

- confirmation of the execution of orders.

The order of execution procedures orders, including orders for a total amount with registers, is established by credit institutions and communicated to customers, claimants, credit institutions in contracts, documents explaining the procedure for fulfilling order execution procedures, as well as by posting information at customer service points.

The beneficiary's bank establishes the procedure for crediting funds to the beneficiary's bank account, while it is allowed to credit funds to the beneficiary's bank account using two details: the beneficiary's bank account number and other information about the beneficiary.

Partial execution of orders of payers, recipients of funds, including orders for which a partial acceptance of the payer, collectors of funds is given, is carried out by the bank payment order in electronic form or on paper.

A payment order drawn up by a bank for the purpose of partial execution of the order of the recipient of funds, according to which a partial acceptance of the payer was received, if there are insufficient funds on the payer's bank account, it is placed in the queue of orders not executed on time.

When maintaining a queue of orders not executed on time in electronic form, the bank shall ensure the possibility of providing information on the partial execution of the order.

Partial execution of the order of the payer (recipient of funds) in electronic form or on paper, transmitted for the purpose of transferring funds to a bank account, is confirmed in the manner established by the bank, by:

– sending a notice to the payer (recipient of funds) in electronic form indicating the details of the payment order or sending a payment order in electronic form indicating the date of execution;

– submission to the payer (recipient of funds) of a copy of the executed payment order on paper, indicating the date of execution, affixing the stamp of the bank and the signature of the authorized person of the bank.

The execution of an order in electronic form for the purpose of transferring funds through a bank account is confirmed:

- by the payer's bank by sending the payer an electronic notice of the debiting of funds from the payer's bank account indicating the details of the executed order or by sending the executed order in electronic form indicating the date of execution;

– by the beneficiary's bank by sending a notice to the beneficiary of funds on crediting funds to the beneficiary's bank account indicating the details of the executed order or by sending the executed order indicating the date of execution.

Execution of an instruction on paper in order to transfer funds through a bank account is confirmed:

– by the payer's bank by presenting to the payer a copy of the executed order on paper, indicating the date of execution, affixing the bank's stamp and signature of the authorized person of the bank. In this case, the stamp of the payer's bank may simultaneously confirm the acceptance for execution of an instruction on paper and its execution;

– by the beneficiary's bank by presenting to the beneficiary of funds a copy of the executed instruction on paper, indicating the date of execution, affixing the bank's stamp and signature of the authorized person of the bank.

Execution of the client's instruction when performing a transaction using an electronic means of payment is confirmed by the credit institution by sending to the client, in accordance with the procedure established by the agreement, a notice to the credit institution in electronic form or on paper, confirming the execution of the transaction using an electronic means of payment, which must indicate:

– name or other details of the credit institution;

– number, code and (or) other identifier of the electronic means of payment;

- type of operation;

- Date of operation;

- the amount of the transaction;

– the amount of the commission fee, if any;

– identifier of the device when it is used to carry out a transaction using an electronic means of payment.

A notice confirming the execution of a transaction using an electronic means of payment may contain additional information specified by the credit institution.

In conclusion, we note that, according to clause 1.8 of Regulation No. 383-P, credit institutions must approve internal documents containing:

- the procedure for drawing up orders;

– the procedure for performing the procedures for accepting for execution, revocation, return (cancellation) of orders;

- the procedure for the execution of orders;

– other provisions on the organization of activities of credit institutions for the transfer of funds.

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General Provisions Banks transfer funds through bank accounts and without opening bank accounts within the applicable forms of non-cash settlements drawn up by payers, recipients of funds, as well as persons, bodies entitled under the law to submit orders to bank accounts of payers by banks. Forms of non-cash settlements Settlements by payment orders Settlements by checks Settlements under a letter of credit Settlements in the form (direct debit) Settlements by collection orders Transfer of electronic funds

Payers, recipients of funds are 1) legal entities 2) individual entrepreneurs 3) individuals 4) customers 5) banks on cash balances of electronic bank accounts of funds to recipients of funds recipients of funds - individuals of recipients of funds

Procedures for acceptance for execution, withdrawal, return (cancellation) of orders and the procedure for their execution The procedures include: certification of the right to dispose of funds control of the integrity of orders; structural control of orders; control over the values of order details; control over the sufficiency of funds.

Peculiarities of Performing Procedures for Acceptance for Execution of Payment System Participants' Instructions 1. Upon receipt of instructions from payment system participants within the payment system, the payment clearing center shall carry out payment clearing, as well as other procedures for accepting participants' instructions for execution. 2. Control over the sufficiency of funds in the bank accounts of the payment system participants is carried out by the payment clearing center in the manner prescribed by the rules of the payment system . 4. In case of insufficient funds in the bank accounts of the payment system participants, the payment clearing center may send requests to the payment system participants to transfer funds to the bank accounts of the payment system participants. 5. If the funds on the bank accounts of the payment system participants are sufficient for the execution of orders, the payment clearing center determines the payment clearing positions for each payment system participant.

Procedures for executing orders and the procedure for their execution Execution of orders in the manner established by banks, by debiting funds from the payer's bank account, crediting funds to the bank account of the recipient of funds Procedures for executing orders partial execution of orders confirmation of execution of orders orders for the total amount with registers, is established by credit institutions and communicated to customers, claimants, credit institutions in contracts, documents explaining the procedure for fulfilling the procedures for executing orders, as well as by posting information at customer service points.

Settlements by payment orders When settling by payment orders, the payer's bank undertakes to transfer funds to the payer's bank account or without opening a bank account of the payer of an individual to the recipient of funds. A payment order can be used to transfer funds from an account on a deposit (deposit), subject to the requirements established by federal law. is drawn up, accepted for execution and executed in electronic form, on paper. Payment order is valid for submission to the bank within 10 calendar days from the date of its preparation. If the payer is a bank, the transfer of funds to the bank account of the client of the recipient of funds can be carried out by the bank on the basis of a bank order drawn up by it.

Settlements under a letter of credit When making settlements under a letter of credit, a bank acting on the order of the payer to open a letter of credit undertakes to transfer funds to the recipient of funds, provided that the recipient of the funds submits the documents stipulated by the letter of credit and confirming the fulfillment of its other conditions, or authorizes another bank to execute the letter of credit In the letter of credit the following mandatory information must be indicated: number and date of the letter of credit type of letter of credit amount of the letter of credit validity of the letter of credit details of the payer method of execution of the letter of credit details of the issuing bank purpose of payment details of the beneficiary of funds deadline for submission of documents details of the executing bank order of commission fees of banks

Settlements by collection orders Collection orders are used for collection settlements in cases stipulated by the agreement, and for settlements on orders of collectors of funds. The recipient of funds may be a bank, including the payer's bank. Requisites, form, numbers of details of the collection order. The collection order is drawn up, presented, accepted for execution and executed in electronic form, on paper. For the purpose of executing the order of the recoverer of funds, which is not a collection order, presented directly to the payer's bank, the specified bank draws up a collection order.

Settlements by checks are carried out in accordance with federal law and the agreement. The credit institution is obliged to verify the authenticity of the check, as well as that the bearer of the check is a person authorized by it. The check must contain details established by federal law, and may also contain details determined by the credit institution. The form of the check is established by the credit institution. Checks of credit institutions are used when transferring funds, except for transfers of funds by the Bank of Russia.

Settlements in the form of a transfer of funds at the request of the recipient of funds (direct debit) 1) Settlements in the form of a transfer of funds at the request of the recipient of funds (direct debit) are carried out in accordance with the procedure established by federal law. The recipient of funds may be a bank, including the payer's bank. 2) When making non-cash settlements in the form of a transfer of funds, at the request of the recipient of funds, a payment request or other order of the recipient of funds is applied. 3) Details, form (for a payment request on paper), numbers of details of the payment request are established by appendices 1, 6 and 7 to this Regulation. 4) The payment request is drawn up, presented, accepted for execution and executed in electronic form, on paper 5) The payment request can be submitted to the payer's bank through the recipient's bank. 6) A payment request submitted through the beneficiary's bank is valid for submission to the beneficiary's bank within 10 calendar days from the date of its preparation.

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